Title 26 — Internal Revenue CodeRelease 119-73

§7323 Judicial Action to Enforce Forfeiture

Title 26 › Subtitle Subtitle F— Procedure and Administration › Chapter 75— CRIMES, OTHER OFFENSES, AND FORFEITURES › Subchapter C— Forfeitures › Part II— PROVISIONS COMMON TO FORFEITURES › § 7323

Last updated Apr 6, 2026|Official source

Summary

When the government seizes property for forfeiture under the tax laws, the case is brought as a proceeding against the property itself in the U.S. District Court for the district where the seizure happened. If the owner posted bond and got the property back before it could be seized under court process, the marshal notifies the bond parties and the court keeps jurisdiction as if the property had been seized. Costs of a seizure made before court process issues can be charged by the court.

Full Legal Text

Title 26, §7323

Internal Revenue Code — Source: USLM XML via OLRC

(a)The proceedings to enforce such forfeitures shall be in the nature of a proceeding in rem in the United States District Court for the district where such seizure is made.

(b)In case bond as provided in section 7324(3) shall have been executed and the property returned before seizure thereof by virtue of process in the proceedings in rem authorized in subsection (a) of this section, the marshal shall give notice of pendency of proceedings in court to the parties executing said bond, by personal service or publication, and in such manner and form as the court may direct, and the court shall thereupon have jurisdiction of said matter and parties in the same manner as if such property had been seized by virtue of the process aforesaid.

(c)The cost of seizure made before process issues shall be taxable by the court.

Reference

Citations & Metadata

Citation

26 U.S.C. § 7323

Title 26 — Internal Revenue Code

Last Updated

Apr 6, 2026

Release point: 119-73